https://www.taxtmi.com/caselaws?id=215753 Where a taxing notification expressly covered spectacles and protective spectacles within Entry C-107(8), non-prescription protective sunglasses could not be excluded by resort to common parlance or a different tariff classification. The notified entry governed classification for the relevant period, so the goods remained taxable at 4% under that entry and not under the residuary rate. The later amendment with effect from 1 May 2011 operated prospectively, indicating only from that date did protective spectacles fall outside the entry. The revenue appeal therefore failed because the goods continued to fall within the notified medical devices entry until amendment. en-us Thu, 09 Aug 2012 00:00:00 +0530 Tue, 12 Aug 2014 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215753 Where a taxing notification expressly covered spectacles and protective spectacles within Entry C-107(8), non-prescription protective sunglasses could not be excluded by resort to common parlance or a different tariff classification. The notified entry governed classification for the relevant period, so the goods remained taxable at 4% under that entry and not under the residuary rate. The later amendment with effect from 1 May 2011 operated prospectively, indicating only from that date did protective spectacles fall outside the entry. The revenue appeal therefore failed because the goods continued to fall within the notified medical devices entry until amendment. Case-Laws VAT and Sales Tax Thu, 09 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215753